# The Finance Act, 2004, Section 24: Amendment of section 90

- Act: The Finance Act, 2004
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-2004/section/24/

## Text

Amendment of section 90. 24. In section 90 of the Income-tax Act, in the Explanation, the words and brackets ",where such foreign company has not made the prescribed arrangement for declaration and payment within India, of the dividends (including dividends on preference shares) payable out of its income in India" shall be omitted and shall be deemed to have been omitted with effect from the 1st day of April, 1962. © Copyright. Taxmann Publications Pvt. Ltd.

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